Following on his advocacy for New York beer, wine and spirits, Cuomo is open to more booze sales in new venues.

First, the governor proposes a change in state law that would allow certain theaters to sell alcoholic beverages, which the governor said would be limited to beer and wine.

Customers would be allowed to purchase only one beverage per transaction.

Theaters would be allowed to sell alcoholic beverages only for movies rated PG-13 or higher, and only those theaters open at least five days a week or on a regular seasonable basis of no less than six contiguous weeks would be permitted to sell booze. At least 65 percent of a theater’s gross revenue would have to come from admission, food and non-alcoholic beverage sales.

State law already permits patrons to drink during movies at New York theaters with restaurants and tables at theater seats. The Empire State would by no means be the first state to permit booze sales at regular theater.

Cuomo also wants to let Taste NY-affiliated stores sell booze without needing to be a farm brewery, cidery, winery or distillery.

The governor’s openness to alcohol does not extend to e-cigarettes, however. Cuomo wants sweeping changes to the way e-cigarettes are regulated, including by adding them to the state Clean Indoor Air Act and taxing vapor products at a rate of 10 cents per fluid milliliter.

“The unregulated marketing of vapor products threatens the gains that have been made in reducing tobacco use by youth and adults in New York,” Cuomo’s revenue bill memo states. “This legislation would protect youth and adults by ensuring that vapor products are appropriately regulated.”

Gregory Conley, president of vapor product advocacy group the American Vaping Association, said vapor products have been useful in helping 2.5 million American smokers quit.

“Enacting new taxes on them will only serve to discourage New York’s 2 million-plus smokers from dropping the habit,” he said.

The governor also is seeking to change the way certain traditional tobacco products are taxed. He is proposing a 45 cent tax per cigar sold, rather than the current percentage tax on the wholesale price.